This paper has made comparisons from three aspects, including the mode of subordination of government auditing institutions, the scope of auditing, the treatment of the auditing result.

 
  • 本文主要从审计机构的隶属模式、审计范围和审计结果的处理三个方面作了比较,并就如何完善国家审计在这三个方面的法律制度作了简略的论述。
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